Paragraph 21 Meaning of “relief group”
United Kingdom
For the purposes of this Schedule, two companies are part of the same “relief group” if—
(a)
one is the 75% subsidiary of the other, or
(b)
both are 75% subsidiaries of a third company.
United Kingdom
For the purposes of this Schedule, two companies are part of the same “relief group” if—
one is the 75% subsidiary of the other, or
both are 75% subsidiaries of a third company.